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随着我国社会主义资本市场的发展,资产重组这一现象屡见不鲜,但对于资产重组的具体定义也存在着许多不同的观点。将企业的生产经营活动建立在资产重组的基础上,能够有效改善其经营状况,使企业价值最大化,因此,相关研究机构也陆续开展针对资产重组的研究,另外,资产重组中的绩效评价更是引起企业界的广泛关注。本文主要从资产重组的概念出发,深入研究我国企业资产重组及其绩效提升。
With the development of the socialist capital market in our country, the phenomenon of assets reorganization is not uncommon, but there are many different views on the specific definition of assets reorganization. Based on the reorganization of assets, the production and business activities of the enterprises can effectively improve their operating conditions and maximize the value of the enterprises. Therefore, the relevant research institutes have also carried out researches on the reorganization of assets. In addition, the performance evaluation in the reorganization of assets Is caused widespread concern in business. This article mainly from the concept of asset restructuring, in-depth study of China’s corporate asset restructuring and performance improvement.